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Concurrence fiscale et biens publics

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  • Michel Poitevin

Abstract

Depuis quelques décennies, l’ouverture des économies et la mondialisation qui en a résulté ont modifié l’environnement dans lequel les gouvernements œuvrent. Le capital et la main d’œuvre sont beaucoup plus mobiles qu’avant et cette mobilité affecte la capacité des gouvernements à taxer les revenus de ces facteurs de production. Leur capacité à fournir des biens publics et à redistribuer la richesse est donc compromise. Les gouvernements en concurrence au niveau de la fiscalité doivent en tenir compte dans l’établissement de leurs politiques fiscales. Le présent rapport fait état de la littérature tant théorique qu’empirique sur la concurrence fiscale en portant une attention particulière aux bien publics. Deux propositions émergent de cette étude. D’abord, il serait intéressant de considérer, à l’instar de la Suède, une taxation différente des revenus de travail et ceux du capital. Comme ce dernier est généralement plus mobile, il devrait être moins taxé. Ceci limiterait les effets de la concurrence fiscale et également de l’évasion fiscale. Ensuite, il serait important, pour le cas du Québec, d’estimer les estimés de migration de différents types de travailleurs afin de quantifier les effets de la concurrence fiscale. Ceci permettrait entre autres de faire une évaluation de programmes ciblés pour attirer des travailleurs étrangers qualifiés.

Suggested Citation

  • Michel Poitevin, 2018. "Concurrence fiscale et biens publics," CIRANO Project Reports 2018rp-09, CIRANO.
  • Handle: RePEc:cir:cirpro:2018rp-09
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    File URL: https://cirano.qc.ca/files/publications/2018RP-09.pdf
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